we reported that the North Carolina Department of Public Instruction improved its oversight of LEA single audit resolution during the period covered by our review and noted that several aspects of its oversight were effective. However, we also identified specific aspects of the North Carolina Department of Public Instruction’s oversight that could be improved to correct control weaknesses and ensure compliance with regulatory requirements. We found that the North Carolina Department of Public Instruction did not have adequate written policies and procedures that described all aspects of its oversight of the LEA audit resolution process, an adequate system for tracking LEA findings acrossaudit periods or across the State, or a quality assurance process for its oversight of LEA audit resolution. Finally, we noted that management decisions for LEA audit findings did not meet all Federal content requirements.
NC
United States
